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2022年3月ACCA考試在即,所以即便是春節(jié),各位同學(xué)也不要忘記學(xué)習(xí)呀,這10幾天如果不學(xué)習(xí)那么之前的知識(shí)很容易前功盡棄,假后要拿出10倍的努力才能彌補(bǔ)。網(wǎng)校特意為大家制定了《ACCA-FA》春節(jié)前至春節(jié)后的學(xué)習(xí)計(jì)劃,大家可以根據(jù)自身情況來合理安排時(shí)間。本計(jì)劃只做參考~
BT | MA | FA | LW | PM |
TX(UK) | TX(CHN) | FR | AA | FM |
SBR | SBL | AFM | APM | AAA |
◆春節(jié)前夕◆
章節(jié)名稱 | 學(xué)習(xí)內(nèi)容 | 學(xué)習(xí)時(shí)長(zhǎng) |
Chapter 1 Introduction to accounting | Types of business Nature, principles and scope of financial reporting | 2 |
Chapter 2 The regulatory framework | The International Accounting Standards Board(IASB) International Financial Reporting Standards (IFRSs) | 2 |
Chapter 3 The qualitative characteristics offinancial information | The qualitative characteristics of financial information Accounting assumption and concepts | 2 |
Chapter 4 Introduction to financial statements | Accounting Equation Statement of Financial Position | 2 |
Chapter 5 Double entry bookkeeping | Recording transactions using debit and credit rules Trial balance | 2 |
Chapter 6 Accounting cycle(1) | Books of prime entry Journal entries Discounts | 2 |
Chapter 7 Accounting cycle(2) | Closing the accounts Reversing entries | 2 |
Chapter 8 Inventory | Periodic inventory system Vs Perpetual inventory system Methods of valuing inventory | 2 |
Chapter 9 Receivables | Bad Debts and doubtful accounts Written off uncollectibles | 2 |
Chapter 10 Tangible non-current assets | Disposal of tangible NCA Revaluation of tangible NCA Disclosure of tangible NCA | 2 |
Chapter 11 Intangible non-current assets | Introduction to intangible assets Research and Development Goodwill | 2 |
Chapter 12 Bank Reconciliation | Bank Statements Bank Reconciliation | 2 |
Chapter 13 Control accounts | Trade Receivables Control Accounts Trade Payables Control Accounts | 2 |
Chapter 14 Corrections of errors | Types of errors Correction of errors | 2 |
Chapter 15 Incomplete records | Why accounting records are incomplete? Techniques to tackle an incomplete question | 2 |
Chapter 16 Prepare basic financial statements for a sole trader | Prepare basic financial statements for a sole trader | 1 |
Chapter 17 Introduction to company accounting | Retained Earnings Income tax Statement of Changes in Equity | 2 |
Chapter 18 Provisions and contingencies | 1.Provisions 2.Contingencies | 2 |
Chapter 19 Preparation of financial statements for companies | 1 Preparation of financial statements for companies | 2 |
Chapter 20 Events After the Reporting Period | 1 Events after the reporting period 2 Adjusting and non-adjusting event | 2 |
Chapter 21 Statements of cash flows | Preparing statement of cash flows using direct method Preparing statement of cash flows using indirect method | 2 |
Chapter 22 Consolidated Financial Statements | Equity method Preparation of consolidated financial statement | 2 |
Chapter 23 Interpretation of financial statements | Why do FS analysis? Ratio analysis - method of FS analysis Limitation of financial analysis | 2 |
◆春節(jié)期間◆
今年的春節(jié)可能也比較特殊,大家乖乖配合各地的疫情防控安排,在假期放松、陪伴家人朋友的同時(shí),不要忘記學(xué)習(xí)喲~每天抽出0.5-1小時(shí)學(xué)習(xí)也是非常棒的。
閑暇的時(shí)間可以充分利用手機(jī)等電子設(shè)備, 登錄網(wǎng)校APP看老師講課的視頻, 聽完課可以做幾道練習(xí)題,這樣每天的學(xué)習(xí)任務(wù)就可以輕松完成了。
◆春節(jié)過后◆
春節(jié)結(jié)束之后大家也應(yīng)該盡快收收心,大家應(yīng)以至快的速度調(diào)整到至佳的備考狀態(tài)。距離ACCA考試的時(shí)間也越來越近了,需要大家付出較多的精力去學(xué)習(xí),反復(fù)多聽多看,一定要?jiǎng)邮肿鼍毩?xí),多做練習(xí)題鞏固提高。
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安卓版本:8.7.41 蘋果版本:8.7.40
開發(fā)者:北京正保會(huì)計(jì)科技有限公司
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